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<h1>Bihar amends GST Rules 2017: Changes in rules 17, 19, 89, 95, and 96; new forms introduced for refunds.</h1> The Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018, issued by the Bihar Government, amends the Bihar GST Rules, 2017. Key changes include the insertion of sub-rules in rules 17 and 19, relating to the Unique Identity Number and application amendments, respectively. Rule 89 is revised to outline the refund formula for zero-rated supplies. Amendments in rules 95 and 96 address refund claims for tax paid on inward supplies and exports. New forms, including GST REG-10, GST REG-13, GSTR-11, and GST RFD-10, are introduced or modified to streamline registration and refund processes. These amendments are effective from various dates, with most changes applicable retrospectively from October 23, 2017.